Zvakanaka paB balance Sheet

Kuisa Chidzidzo Chidzidzo 3 - Kuongorora Shamba Rokuenzanisa

Panguva ino murwendo rwedu kuti tinzwisise zvinyorwa zvemari, tinoda kutaura pamusoro pekunakidzwa pabharari. Kukomborerwa kunobatana nechirango chinonzi kutenga mabhizinesi uye ndiyo nzira iri kunze kwekukura kwechidzidzo ichi chekutsvaga kuitira kuti tichatofanira kuita makumi matatu nemamiriyoni maziso; zvakakwana kuti ndikupe zvakajeka zvezvinyorwa zvehurukuro kuitira kuti iwe uve nepfungwa yakawanda yezvaunenge uchiona paunotanga kuzarura Fomu 10-K kana mushumo wegore .

Pasi peGPA accounting yemitemo, kufarira pazhizha rekusimudza kunomirira purogiramu yekutenga bhizimusi kumusoro nepamusoro pezvinhu zvinozivikanwa zvebhizimisi iroro. Kuti ive yakajeka, apo imwe kambani inotenga imwe, iyo mari yairipa inonzi iyo mutengo wokutenga. Vatengesi vanotora mutengo wokutenga uye vanobvisa kubva kubhuku rekambani yekambani nedzimwewo kutenga mabhuku ekugadzirisa, zvakadai sekupa chimwe chinhu chinokosha kuhukama hwekambani hwekambani uye tsamba dzekutumira. Zvakasara, uye hazvigoni kugoverwa, zvinowedzerwa kugutsikana. Muzvizvarwa zvakapfuura, uye kunyanya pakati pevatengesi viduku, izvi zvaizivikanwa se "buluu bhururu"; izvo zvawabhadhara bhizinesi risati rasvika, yekuvaka, kugadzirisa, uye mari.

Kunaka kwakagadziriswa kunonakidza pamusoro pezera rakapfuura. Kwemakumi emakore, apo kambani ikatenga imwe kambani, inogona kushandisa imwe yezvinyorwa zviviri zvekuverenga: kubatanidza nzira yekufarira kana nzira yekutenga.

Apo kubatanidza nzira yekufarira kwakashandiswa, mabhizimusi emashandisirwo emabhizimisi maviri akabatanidzwa uye hapana kufarira kwakasikwa.

Apo nzira yekutenga yaishandiswa, kambani yekuwana yakaisa premium iyo yaibhadhara kune imwe kambani pabhadharo ravo pasi pekunakidzwa kwefa. Kuverenga kwekutonga kunotonga panzvimbo iyo panguva iyoyo kwaidiwa kufarira kubviswa makore anopfuura makumi mana, zvizhinji nenzira imwecheteyo kuora uye kukwereta kuripo.

Kukomborerwa Hakusi kwenguva refu yakakonzerwa pamashoko ekuwana mari

Mazuva ano, hazvisizvo. Kutevedza kukuru kwekutsvaga kwevanhu vakawanda vasina kufarira kuti kunyora kwekunakirwa kwaiva nemigumisiro yekusvibisa hupfumi hwechokwadi uye kuita kuti mari inowanikwa yakaipisisa kupfuura iyo chaiyo chaiyo, izvo zvinoonekwa seine mazano ezvinyorwa zvekuongorora maitiro zvakabatwa uye zvakanaka zvino inoramba iri pairi peji yemari sechinhu chakanaka, isina mabhiiro egore negore, kunze kwekuti ichinzi "haina kukwana."

Kukanganiswa kwemaitiro akanaka kunokonzera uye kunogona kusanganisira zvinhu zvakadai sokuita kuderedzwa kwemari inoyerera kuongororwa kwemari inotarisirwa inoyerera kubva pamabhuku, kupa chimiro chimwe chete, asi pfungwa yekushandiswa kwemishonga iyi ndeyo kukosha kwebhizimisi rakanaka, bhizimisi rakanaka chaizvo ne mujenya wekutengesa mari , hazviwanzoputsika uye, chaizvoizvo, inokura.

Kuti ndikupei pfungwa yekushamisa kwechirongwa chekare chakanaka, funga The Hershey Company, iyo yakaita kuti zvizvarwa zvevarimi vepfuma zvive vapfumi. Apo Hehesi akatenga Reese munaJune 1963, Reese aitengesa madhora 14,000,000 pagore. Hershey aibhadhara $ 23,300,000 pamutengo. Mazuva ano, reese peanut butter cuppu chete inobhadhara mari inodarika madhora mazana mashanu emamiriyoni emadhora ekutengesa kwegore negore.

Nehuwandu nekubatanidzwa kweHershey, ine marudzi ose ehupfumi hwekuyera iyo haina kunge yakabvumira kudzoka kwepamusoro pamusoro.

Pane kurega kushaya simba, kunyatsogutsikana kwehupfumi, izvo zvisingaratidzi chero kupi zvayo pabhadharo, ikozvino yakakwirira zvakanyanya kupfuura yaive panguva yekutenga. Pamusana pemitemo yekare yekuverenga mabhuku, kunyange zvakadaro, Hershey haatongobatsire Reese pane bhiriji.

Sekukosha kwevatengesi, kurasikirwa kwekunakidzwa kubhala-offs kwaishungurudza nokuti makambani ainge aita zvekutsvaga kukuru pasi pekare yekare aifungidzirwa kuti awane mari yakawanda inowanikwa muhomwe . Izvi zvakakonzera mari inonzi yakagadziriswa inoshandiswa kune inowanikwa kuti ive yakanyanyogadziriswa maererano nemuridzi wemari.

Yakabatanidzwa nemamwe mapoka ekurapa kwekugadzirisa mune dzimwe nzvimbo nemabhizimisi , semishonga yemishonga, iwe wakatarisana nemamiriro ezvinhu akaoma umo simba rairo rekuwana rakange riri pamusoro pehuwandu hwehuwandu hwehupfumi, zvichiita kuti zvikamu zvionekwe zvinodhura kudarika zvaive.

Yakanga isiri njodzi iyo masimba aya aibatanidzwa munharaunda nemabhizimisi anounza mikana yakawanda yekutsvaga yezana remakore rapfuura .